The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Good morning, and welcome to the fifth meeting in 2026 of the Finance and Public Administration Committee. We have three pieces of subordinate legislation to consider, and I intend to allow up to an hour for this part of the meeting.
We begin with an evidence session with the Minister for Public Finance on the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026. The minister is joined by Scottish Government officials Laura Parker, LBTT policy lead, directorate for tax and revenues, and Laura Wilkinson, lawyer.
Good morning. It has been an awfully long time since we saw you, minister. We were all starting to miss you. Would you like to make a wee opening statement?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Are you expecting a boost in investment if this is implemented?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
But you must know about the elasticity. You must know how much it costs to ship a tonne of aggregate, say, a mile.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Do you know how much it is?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Item 5 is an evidence-taking session with the minister, Ivan McKee, on the Scottish Landfill Tax (Administration) Amendment Regulations 2026. For this last session, the minister is joined by the following Scottish Government officials: Jonathan Waite, aggregates tax bill team leader, and—once again—Laura Wilkinson, lawyer. I welcome Jonathan to the meeting and invite the minister to make a short opening statement.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Sorry—I am not sure how that answers my question. I asked what the legally permitted limits are, and you talked about them without saying what the costs are in pounds, shillings and pence.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Some of the responses that we have received say that there will be less support for local infrastructure, environmental accessibility and community engagement projects. The most frequently cited concern is that community-led initiatives will be lost—for example,
“play areas, skate parks, youth clubs and educational programmes.”
Respondents also expressed concern that that will
“disproportionately affect communities that are already experiencing social-economic disadvantage.”
Given that that is the case, what will happen to the money that is not being allocated to those community organisations? Will it go into the general tax fund? Is the Scottish Government thinking of an alternative fund, so that organisations that would be disadvantaged by the removal of the fund can still look to receive funding?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Okay. That is helpful.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
If you put up the aggregates tax by £1 a tonne, that would generate £20 million—more than enough to cover any loss. So, when you get around to making that change next year, some of that money can go to those communities.
Before I let in John Mason, I will give Revenue Scotland a wee advertisement. This week, I am sponsoring an exhibition for it at the bottom of the members’ block in the Parliament. Revenue Scotland estimates that administering the Building Safety Levy (Scotland) Bill will cost around 1 per cent of the revenue collected, which I expect to be more complex than this tax. Perhaps some thought should be given to transferring the responsibility of the fund to Revenue Scotland, with SEPA perhaps providing some oversight. Perhaps that would save a few bob.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
If you are not giving the money—£1 million or £1.4 million a year, or whatever it happens to be—to community organisations, will it go into the general fund?